pass-through business types commonly used by small businesses." they call them pass-through companies because they file no taxes, passing through profits to the owners who report them on their individual tax returns instead. in short, they are considered small, not because they have a small payroll, but because they have a small number of owners. it's not the income that's small, it's not the number of employees that's small, it's just the total number of owners that's small. in the case of "s" corps, up to 100 owners. >> my colleagues and i -- >> when politicians talk about small businesses, they are including any company that pays taxes as a pass-through. house democrats last week identified three limited partnerships that file as pass-throughs. a pipeline company called enterprise, the wall street firm, kohlberg, kravitz, and roberts, and the accounting firm pricewaterhousecoopers. the koch brothers own website lists partnership after partnership after partnership that make up a small business empire of 70,000 employees. according to the "washi